Perpetual inventory using LIFO The following units of a particular item were available for sale during the calendar year: Jan. 1 4,400 units at $41 Inventory Apr. 19 Sale 2,500 units June 30 Purchase 5,000 units at $43 Sept. 2 Sale Nov. 15 Purchase 6,000 units 1,900 units at $44 This information has been collected in the Microsoft Excel Online file. Open the spreadsheet, perform the res method. Present the data in the form illustrated in Exhibit 4. Under LIFU, first in the Inventory Unit Cost column. Schedule of Cost of Goods Sold LIFO Method Purchases Purchases Date Quantity Unit Cost Purchases Total Cost Cost of Goods Sold Quantity Cost of Goods Sold Unit Cost Cost of Goods Sold Total Cost Inventory Quantity Inventory Unit Cost Invento Total Co Jan. 1 Apr. 19 June 30 Sept. 2 Nov. 15 Dec. 31 Balances I DJ 00.